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SB0211 • 2026

Maryland Estate Tax - Repeal

Maryland Estate Tax - Repeal

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Senator Folden
Last action
2026-01-15
Official status
In the Senate - Hearing 1/21 at 10:00 a.m.
Effective date
2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Maryland Estate Tax - Repeal

Repealing the Maryland estate tax; and applying the Act to decedents dying after June 30, 2026.

What This Bill Does

  • Repealing the Maryland estate tax; and applying the Act to decedents dying after June 30, 2026.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-15 Senate

    Hearing 1/21 at 10:00 a.m.

  2. 2026-01-14 Senate

    First Reading Budget and Taxation

  3. 2025-10-28 Senate

    Pre-filed

  4. Maryland General Assembly

    Text - First - Maryland Estate Tax - Repeal

Official Summary Text

Repealing the Maryland estate tax; and applying the Act to decedents dying after June 30, 2026.

Current Bill Text

Read the full stored bill text 
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0211*

SENATE BILL 211
Q7 6lr1373
(PRE–FILED)
By: Senator Folden
Requested: October 28, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Maryland Estate Tax – Repeal 2

FOR the purpose of repealing the Maryland estate tax; and generally relating to the 3
Maryland estate tax. 4

BY repealing 5
Article – Tax – General 6
Section 2–801 and 2–802 and the subtitle “Subtitle 8. Maryland Estate Tax Revenue 7
Distribution”; and 7–301 through 7–305, 7–305.1, and 7 –306 through 7–309 8
and the subtitle “Subtitle 3. Maryland Estate Tax” 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2025 Supplement) 11

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That Section(s) 2–801 and 2 –802 and the subtitle “Subtitle 8. Maryland Estate Tax 13
Revenue Distribution”; and 7–301 through 7–305, 7–305.1, and 7–306 through 7–309 and 14
the subtitle “Subtitle 3. Maryland Estate Tax” of Article – Tax – General of the Annotated 15
Code of Maryland be repealed. 16

SECTION 2. AND BE IT FURTHER ENACTED, That the publisher of the 17
Annotated Code of Maryland, in consultation with and subject to the approval of the 18
Department of Legislative Services, shall correct, with no further action required by the 19
General Assembly, cross –references and terminology rendered incorrect by this Act. The 20
publisher shall adequately describe any correction that is made in an editor’s note following 21
the section affected. 22

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
1, 2026, and shall be applicable to decedents dying after June 30, 2026. 24